Section 2(101)(b) in The Income Tax Act, 2025

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Union of India - Subsection

Section 2(101)(b) in The Income Tax Act, 2025

(b)where the capital asset is a––

(i)security listed in a recognised stock exchange in India; or

(ii)unit of the Unit Trust of India; or

(iii)unit of an equity-oriented fund; or

(iv)zero-coupon bond, the provisions of sub-clause (a) shall have effect, as if for the words "twenty-four months", the words "twelve months" had been substituted; and

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Union of India - Subsection

Section 2(101)(b) in The Income Tax Act, 2025